SEC Comment Letter 0000000000-23-010459 to SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907) (SWKH)
SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907)
Date: Sept. 21, 2023 · CIK: 0001089907 · Accession: 0000000000-23-010459
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File numbers found in text: 333-274511
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United States securities and exchange commission logo
September 21, 2023
Jody Staggs
Chief Executive Officer
SWK Holdings Corporation
5956 Sherry Lane, Suite 650
Dallas, TX 75225
Re:SWK Holdings Corporation
Registration Statement on Form S-1
Filed September 14, 2023
File No. 333-274511
Dear Jody Staggs:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Justin Platt, Esq.